STAMP DUTIES CONSOLIDATION ACT, 1999 (1999_act_31) | IE

ISB Act 1999-12-15

Schedule 1 STAMP DUTIES CONSOLIDATION ACT, 1999 Open official source

SCHEDULE 1 Stamp Duties on Instruments

Stamp Duties on Instruments

Section 2.

[SA1891 First Sch.; FA 1899 s5(1)]

Heading

Duty

AGREEMENT or CONTRACT, accompanied with a deposit.

See MORTGAGE, etc.

AGREEMENT for a Lease, or for any letting.

See LEASE.

AGREEMENT for sale of property.

See CONVEYANCE or TRANSFER on sale.

ANNUITY.

Conveyance in consideration of.

See CONVEYANCE or TRANSFER on sale.

Purchase of.

See CONVEYANCE or TRANSFER on sale.

Creation of, by way of security.

See MORTGAGE, etc.

ASSIGNMENT.

By way of security, or of any security.

See MORTGAGE, etc.

On a sale or otherwise.

See CONVEYANCE or TRANSFER.

ASSURANCE.

See POLICY.

BILL OF EXCHANGE or PROMISSORY NOTE.

Where drawn on an account in the State

...

7p.

In any other case

where drawn or made in the State

...

7p.

Exemptions

(1) Draft or order drawn by any banker in the State on any other banker in the State, not payable to bearer or to order, and used solely for the purpose of settling or clearing any account between such bankers.

(2) Letter written by a banker in the State to any other banker in the State, directing the payment of any sum of money, the same not being payable to bearer or to order, and such letter not being sent or delivered to the person to whom payment is to be made or to any person on such person's behalf.

(3) Letter of credit granted in the State, authorising drafts to be drawn out of the State payable in the State.

(4) Draft or order drawn by the Accountant of the Courts of Justice.

(5) Coupon or warrant for interest attached to and issued with any security, or with an agreement or memorandum for the renewal or extension of time for payment of a security.

(6) Coupon for interest on a marketable security being one of a set of coupons whether issued with the security or subsequently issued in a sheet.

(7) Bill drawn on any form supplied by the Commissioners for the purpose of remitting amounts of tax in accordance with Regulation 31(1) of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960).

(8) Bill drawn on any form supplied by the Commissioners for the purpose of remitting amounts of turnover tax, wholesale tax, or valueadded tax.

(9) Bill drawn on any form supplied by the Commissioners for the purpose of remitting amounts of tax in accordance with Regulation 10 of the Income Tax (Construction Contracts) Regulations, 1971 (S.I. No. 1 of 1971).

(10) Direct debits and standing orders.

(11) Bill drawn on an account outside the State.

(12) Bill drawn on or on behalf of the Minister by which payment in respect of prize bonds is effected.

BILL OF SALE.

Absolute.

See CONVEYANCE or TRANSFER on sale.

By way of security.

See MORTGAGE, etc.

BOND in relation to any annuity on the original creation and sale of that annuity.

See CONVEYANCE or TRANSFER on sale.

BOND, accompanied with a deposit of title deeds, for making a mortgage or other security on any estate or property comprised in the mortgage or other security.

See MORTGAGE, etc.

BOND, DECLARATION, or other DEED or WRITING for making redeemable any disposition apparently absolute, but intended only as a security.

See MORTGAGE, etc.

CHEQUE.

See BILL OF EXCHANGE.

CONTRACT.

See AGREEMENT.

CONVEYANCE or TRANSFER on sale of any

stocks or marketable securities

...

1 per cent of the consideration but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

Exemption.

Foreign loan security issued by or on behalf of a company or body of persons corporate or unincorporate formed or established in the State. For the purposes of this exemption a “foreign loan security” means a security issued outside the State in respect of a loan which is expressed in a currency other than the currency of the State and is neither offered for subscription in the State nor offered for subscription with a view to an offer for sale in the State of securities in respect of the loan.

CONVEYANCE or TRANSFER on sale of a policy of insurance or a policy of life insurance where the risk to which the policy relates is located in the

State

...

0.1 per cent of the consideration but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance.

(1) Where the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £60,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £60,000

for the consideration which is attributable to

residential property

...

Exempt.

(2) Where paragraph (1) does not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £100,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds

£100,000

...

3 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(3) Where paragraphs (1) and (2) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £170,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds

£170,000

...

4 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(4) Where paragraphs (1) to (3) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £250,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds

£250,000

...

5 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(5) Where paragraphs (1) to (4) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £500,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds

£500,000

...

7 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(6) Where paragraphs (1) to (5) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable

to residential property

...

9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(7) Where the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £5,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds £5,000

for the consideration which is attributable to property which is not residential

property

...

Exempt.

(8) Where paragraph (7) does not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £10,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is ot residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds

£10,000

...

1 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(9) Where paragraphs (7) and (8) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £15,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds

£15,000

...

2 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(10) Where paragraphs (7) to (9) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £25,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds

£25,000

...

3 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(11) Where paragraphs (7) to (10) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £50,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds

£50,000

...

4 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(12) Where paragraphs (7) to (11) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £60,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds

£60,000

...

5 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(13) Where paragraphs (7) to (12) do not apply and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential

property

...

6 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(14) Where paragraphs (7) to (13) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable to property

which is not residential property

...

9 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(15) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest in the property, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of

a parent, husband or wife or brother or sister

...

a duty of an amount equal to one-half of the ad valorem stamp duty which, but for the provisions of this paragraph, would be chargeable under this heading.

CONVEYANCE or TRANSFER by way of security of any property, or of any security.

See MORTGAGE, etc.

CONVEYANCE or TRANSFER of any kind not already described in this Schedule.

Where such instrument relates to—

(a) immovable property situated in the State, or any right over or interest in such property, or

(b) the stocks or marketable securities of a

company having a register in the State

...

£10.1

Exemption.

Instrument which contains a statement certifying that the instrument is a conveyance or transfer on any occasion, not being a sale or mortgage.

COUNTERPART.

See DUPLICATE.

COVENANT for securing the payment or repayment of money, or the transfer or retransfer of stock.

See MORTGAGE, etc.

COVENANT in relation to any annuity on the original creation and sale of that annuity.

See CONVEYANCE or TRANSFER on sale.

DEFEAZANCE. Instrument of defeazance of any conveyance, transfer or disposition, apparently absolute, but intended only as a security for money or stock.

See MORTGAGE, etc.

DEPOSIT of title deeds.

See MORTGAGE, etc.

DRAFT for money.

See BILL OF EXCHANGE.

DUPLICATE or COUNTERPART of any instrument chargeable with any duty.

Where such duty does not amount to £10

...

The same duty as the original instrument.

In any other case

...

£10.

EQUITABLE MORTGAGE.

See MORTGAGE, etc.

EXCHANGE — instruments effecting.

In the case specified in section 37, see that section.

In any other case

...

£10.

Exemption.

Instrument which contains a statement certifying that the instrument is an instrument effecting an exchange which is not an exchange which is specified in section 37.

FURTHER CHARGE or FURTHER SECURITY.

See MORTGAGE, etc.

INSURANCE.

See POLICY.

LEASE.

(1) For any indefinite term or any term not exceeding 35 years of any dwellinghouse, part of a dwellinghouse, or apartment at a rent not

exceeding £6,000 per annum

...

Exempt.

(2) For any definite term less than a year of any

lands, tenements or heritable subjects

...

The same duty as a lease for a year at the rent reserved for the definite term.

(3) For any other definite term or for any indefinite term of any lands, tenements, or heritable subjects—

(a) where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock or security, and—

(i) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £60,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £60,000

for the consideration which is attributable to residential

property

...

Exempt.

(ii) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £100,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £100,000 and clause (i) does not

apply

...

3 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(iii) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £170,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £170,000 and clauses (i) and (ii) do

not apply

...

4 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(iv) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £250,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £250,000 and clauses (i) to (iii) do

not apply

...

5 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(v) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £500,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £500,000 and clauses (i) to (iv) do

not apply

...

7 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(vi) the amount or value of such consideration is wholly or partly attributable to residential property and clauses (i) to (v) do not

apply

...

9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(b) where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock or security, and—

(i) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £5,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds £5,000

for the consideration which is attributable to property which

is not residential property

...

Exempt.

(ii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £10,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds £10,000 and clause (i) does

not apply

...

1 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(iii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £15,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds £15,000 and clauses (i) and

(ii) do not apply

...

2 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(iv) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £25,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds £25,000 and clauses (i) to

(iii) do not apply

...

3 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(v) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £50,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds £50,000 and clauses (i) to

(iv) do not apply

...

4 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(vi) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £60,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds £60,000 and clauses (i) to

(v) do not apply

...

5 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(vii) the instrument contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and clauses (i) to (vi) do not

apply

...

6 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(viii) the amount or value of such consideration is wholly or partly attributable to property which is not residential property and

clauses (i) to (vii) do not apply

...

9 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(c) where the consideration or any part of the consideration is any rent, in respect of such consideration, whether reserved as a yearly rent or otherwise

(i) if the term does not exceed 35 years

or is indefinite

...

1 per cent of the average annual rent but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(ii) if the term exceeds 35 years but does not

exceed 100 years

...

6 per cent of the average annual rent but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(iii) if the term exceeds 100 years

...

12 per cent of the average annual rent but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(4) Lease made subsequently to, and in conformity with, an agreement duly stamped under

the provisions of section 50

...

£10.

(5) Of any other kind not already described under this heading which relates to immovable property situated in the State or to any right over

or interest in such property

...

£10.

LETTER OF CREDIT.

See BILL OF EXCHANGE.

MORTGAGE, BOND, DEBENTURE, COVENANT (except a marketable security) which is a security for the payment or repayment of money which is a charge or incumbrance on property situated in the State other than shares in stocks or funds of the Government or the Oireachtas.

(1) Being the only or principal or primary security (other than an equitable mortgage)

where the amount secured does not exceed

£20,000

...

Exempt.

where the amount secured exceeds £20,000

...

0.1 per cent of the amount secured and where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £ but in no case shall the duty so charged exceed £500.

(2) Being a collateral, or auxiliary, or additional, or substituted security (other than an equitable mortgage), or by way of further assurance for the above-mentioned purpose where the principal or primary security is not chargeable to duty or is duly stamped

where the amount secured does not exceed

£20,000

...

Exempt.

where the amount secured exceeds £20,000

...

£10.

(3) Being an equitable mortgage

where the amount secured does not exceed

£20,000

...

Exempt.

where the amount secured exceeds £20,000

...

0.05 per cent of the amount secured and where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £ but in no case shall the duty so charged exceed £500.

(4) Transfer, assignment or disposition of any such mortgage, bond, debenture, or covenant (except a marketable security) or of any money or stock secured by any such instrument or by any judgement

where the amount secured does not exceed

£20,000

...

Exempt.

where the amount secured exceeds £20,000

...

0.05 per cent of the amount transferred, assigned, or disposed, exclusive of interest which is not in arrear and where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £ but in no case shall the duty so charged exceed £500.

where any further money is added to the

money already secured

...

The same duty as a principal security for such further money.

MORTGAGE OF STOCK or MARKETABLE SECURITY.

By deed. See MORTGAGE, etc.

ORDER for the payment of money.

See BILL OF EXCHANGE.

PARTITION or DIVISION — instruments effecting.

In the case specified in section 38, see that section.

POLICY OF LIFE INSURANCE made for a period exceeding 2 years where the risk to which the policy relates is located in the State.

Where the sum insured exceeds £50

...

0.1 per cent of the amount insured but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

POLICY OF INSURANCE other than Life Insurance where the risk to which the policy relates is located in the State.

Where there is one premium only and the amount of that premium equals or exceeds £15 or, where there is more than one premium and the total amount payable in respect of that premium in any period of 12 months equals or exceeds £15 £1.

PROMISSORY NOTE.

See BILL OF EXCHANGE.

RELEASE or RENUNCIATION of any property, or of any right or interest in any property.

On a sale.

See CONVEYANCE or TRANSFER on sale.

In any other case

...

£10.

Exemption.

Instrument which contains a statement certifying that the instrument is a release or renunciation of property, or of a right or interest in property, which is not a release or renunciation on a sale.

SHARE WARRANT issued under the provisions of the Companies Act, 1963, and STOCK CERTIFICATE to bearer, and any instrument to bearer issued by or on behalf of any company or body of persons formed or established in the State and having a like effect as such a share warrant or such a stock certificate to bearer, expressed in the

currency of the State

...

A duty of an amount equal to 3 times the amount of the ad valorem stamp duty which would be chargeable on a deed transferring the share or shares or stock specified in the warrant or certificate or instrument having a like effect as such a warrant or certificate if the consideration for the transfer were the nominal value of such share or shares or stock.

SURRENDER of any property, or of any right or interest in any property.

On a sale.

See CONVEYANCE or TRANSFER.

In any other case

...

£10.

Exemption.

Instrument which contains a statement certifying that the instrument is a surrender of property, or of a right or interest in property, not being a surrender on a sale.

TRANSFER.

See CONVEYANCE or TRANSFER.

ISB Act 1999-12-15

Schedule 2 STAMP DUTIES CONSOLIDATION ACT, 1999 Open official source

SCHEDULE 2 Qualifications for Applying for Relief From Stamp Duty in Respect of Transfers to Young Trained Farmers

SCHEDULE 2

Qualifications for Applying for Relief From Stamp Duty in Respect of Transfers to Young Trained Farmers

Section 81.

[FA 1994 s112 and Sch.6]

1. Qualifications awarded by Teagasc

(a) Certificate in Farming;

(b) Diploma in Commercial Horticulture;

(c) Diploma in Amenity Horticulture;

(d) Diploma in Pig Production;

(e) Diploma in Poultry Production.

2. Qualifications awarded by the Farm Apprenticeship Board

(a) Certificate in Farm Management;

(b) Certificate in Farm Husbandry;

(c) Trainee Farmer Certificate.

3. Qualifications awarded by a third-level institution

(a) Degree in Agricultural Science awarded by the National University of Ireland through University College Dublin, National University of Ireland, Dublin;

(b) Degree in Horticultural Science awarded by the National University of Ireland through University College Dublin, National University of Ireland, Dublin;

(c) Degree in Veterinary Science awarded by the National University of Ireland through University College Dublin, National University of Ireland, Dublin;

(d) Degree in Rural Science awarded by the National University of Ireland through University College Cork — National University of Ireland, Cork or by the University of Limerick;

(e) Diploma in Rural Science awarded by the National University of Ireland through University College Cork — National University of Ireland, Cork;

(f) Degree in Dairy Science awarded by the National University of Ireland through University College Cork — National University of Ireland, Cork;

(g) Diploma in Dairy Science awarded by the National University of Ireland through University College Cork — National University of Ireland, Cork.

4. Certificates awarded by the National Council for Educational Awards

(a) National Certificate in Agriculture Science studied through Kildalton Agricultural College and Waterford Institute of Technology;

(b) National Certificate in Business Studies (Agri-business) studied through the Franciscan Brothers Agricultural College, Mountbellew, and Galway-Mayo Institute of Technology.

ISB Act 1999-12-15

Schedule 3 STAMP DUTIES CONSOLIDATION ACT, 1999 Open official source

SCHEDULE 3 ENACTMENTS REPEALED OR REVOKED

ENACTMENTS REPEALED OR REVOKED

Section 160.

Part 1 Acts Repealed

Part 1

Acts Repealed

Session and ChapterorYear and Number

Session and Chapter

or

Year and Number

Short Title

Extent of Repeal

(1)

(2)

(3)

54 & 55 Vict., c.38.

Stamp Duties Management Act, 1891.

The whole Act, in so far as it is unrepealed.

54 & 55 Vict., c.39.

Stamp Act, 1891.

The whole Act, in so far as it is unrepealed.

57 & 58 Vict., c.30.

Finance Act, 1894.

Section 39.

58 Vict., c.16.

Finance Act, 1895.

Section 16 and the Schedule.

60 & 61 Vict., c.24.

Finance Act, 1897.

Section 8.

61 & 62 Vict., c.10.

Finance Act, 1898.

Sections 5 and 6.

61 & 62 Vict., c.46.

Revenue Act, 1898.

Sections 7, 10 and 13.

62 & 63 Vict., c.9.

Finance Act, 1899.

Sections 5, 6 and 14.

63 Vict., c.7.

Finance Act, 1900.

Section 10.

3 Edw. 7, c.46.

Revenue Act, 1903.

Section 9.

9 Edw. 7, c.43.

Revenue Act, 1909.

Sections 7 and 8.

10 Edw. 7, c.8.

Finance (1909-10) Act, 1910.

Sections 4 and 74.

10 & 11 Geo. 5, c.18.

Finance Act, 1920.

Sections 37 and 43.

12 & 13 Geo. 5, c.17.

Finance Act, 1922.

Sections 46 and 47.

No. 27 of 1924.

Finance Act, 1924.

Section 38, in so far as it relates to stamp duties.

No. 35 of 1926.

Finance Act, 1926.

Section 39, in so far as it relates to stamp duties.

No. 5 of 1929.

Finance (Customs and Stamp Duties) Act, 1929.

Section 5.

No. 32 of 1929.

Finance Act, 1929.

Section 36.

No. 31 of 1931.

Finance Act, 1931.

Section 32.

No. 20 of 1932.

Finance Act, 1932.

Section 50.

No. 15 of 1933.

Finance Act, 1933.

Sections 40, 41 and 43.

No. 31 of 1934.

Finance Act, 1934.

Section 34.

No. 7 of 1935.

Finance (Miscellaneous Provisions) Act, 1935.

Section 6 and Part II of the Schedule.

No. 31 of 1936.

Finance Act, 1936.

Section 25.

No. 14 of 1942.

Finance Act, 1942.

Section 21.

No. 16 of 1943.

Finance Act, 1943.

Sections 14 to 16.

No. 13 of 1949.

Finance Act, 1949.

Section 24.

No. 14 of 1952.

Finance Act, 1952.

Section 19.

No. 22 of 1954.

Finance Act, 1954.

Section 23.

No. 36 of 1954.

Solicitors Act, 1954.

Section 72.

No. 13 of 1955.

Finance Act, 1955.

Section 16.

No. 25 of 1958.

Finance Act, 1958.

Sections 59 and 60.

No. 18 of 1959.

Finance Act, 1959.

Sections 75(4) and 76.

No. 19 of 1960.

Finance Act, 1960.

Section 36.

No. 23 of 1961.

Finance Act, 1961.

Sections 29 and 30.

No. 15 of 1962.

Finance Act, 1962.

Sections 17 and 18.

No. 23 of 1963.

Finance Act, 1963.

Sections 40, 41 and 43.

No. 22 of 1965.

Finance Act, 1965.

Section 31.

No. 17 of 1967.

Finance Act, 1967.

Section 20.

No. 21 of 1969.

Finance Act, 1969.

Sections 49 and 50.

No. 14 of 1970.

Finance Act, 1970.

Sections 40 to 47 and the First Schedule.

No. 23 of 1971.

Finance Act, 1971.

Sections 43 and 44.

No. 19 of 1972.

Finance Act, 1972.

Section 35.

No. 22 of 1972.

Value-Added Tax Act, 1972.

Section 38(4).

No. 19 of 1973.

Finance Act, 1973.

Sections 62 to 75 and section 92(6).

No. 27 of 1974.

Finance Act, 1974.

Sections 81 to 83.

No. 6 of 1975.

Finance Act, 1975.

Sections 48 and 49 and the Fourth Schedule.

No. 16 of 1976.

Finance Act, 1976.

Sections 47 and 48.

No. 18 of 1977.

Finance Act, 1977.

Sections 47 and 48.

No. 21 of 1978.

Finance Act, 1978.

Sections 31 to 35.

No. 11 of 1979.

Finance Act, 1979.

Sections 50 to 53 and section 56.

No. 14 of 1980.

Finance Act, 1980.

Sections 85 to 87.

No. 16 of 1981.

Finance Act, 1981.

Sections 47 to 50.

No. 28 of 1981.

Finance (No. 2) Act, 1981.

Sections 16 and 17.

No. 14 of 1982.

Finance Act, 1982.

Sections 91 to 96 and the Fourth Schedule.

No. 15 of 1983.

Finance Act, 1983.

Sections 90 to 93.

No. 24 of 1983.

Postal and Telecommunications Services Act, 1983.

Section 5(4)(c).

No. 9 of 1984.

Finance Act, 1984.

Sections 97 to 103.

No. 10 of 1985.

Finance Act, 1985.

Sections 55 to 57.

No. 13 of 1986.

Finance Act, 1986.

Sections 92 to 99 and section 101.

No. 10 of 1987.

Finance Act, 1987.

Sections 48 and 49.

No. 12 of 1988.

Finance Act, 1988.

Sections 64 and 65.

No. 10 of 1989.

Finance Act, 1989.

Sections 64, 66, 67, 68, 71 and 72.

No. 10 of 1990.

Finance Act, 1990.

Sections 108 to 116, sections 118 and 120 and the Ninth Schedule.

No. 13 of 1991.

Finance Act, 1991.

Sections 88 to 106, sections 108 to 111 and the Fifth Schedule.

No. 9 of 1992.

Finance Act, 1992.

Sections 199 to 211, section 213, sections 215 to 217 and the Seventh Schedule.

No. 28 of 1992.

Finance (No. 2) Act, 1992.

Section 28.

No. 13 of 1993.

Finance Act, 1993.

Sections 100 to 106.

No. 13 of 1994.

Finance Act, 1994.

Sections 102 to 109, sections 111, 112 and 161(4) and the Sixth Schedule.

No. 8 of 1995.

Finance Act, 1995.

Sections 142 to 150.

No. 9 of 1996.

Finance Act, 1996.

Sections 101 to 111, sections 113 to 119 and the Fourth Schedule.

No. 25 of 1996.

Disclosure of Certain Information for Taxation and Other Purposes Act, 1996.

Section 7.

No. 31 of 1996.

Criminal Assets Bureau Act, 1996.

Section 24(3).

No. 22 of 1997.

Finance Act, 1997.

Sections 115 to 130 and the Eighth Schedule.

No. 3 of 1998.

Finance Act, 1998.

Sections 118 to 125 and Schedule 8.

No. 15 of 1998.

Finance (No. 2) Act, 1998.

Sections 5 to 14 and the Schedule.

No. 2 of 1999.

Finance Act, 1999.

Sections 140 to 197 and Schedules 5 and 6.

Part 2 Statutory Instrument Revoked

Part 2

Statutory Instrument Revoked

Year and Number

Citation

Extent of Revocation

No. 4 of 1923.

Inland Revenue (Adaptation of Taxing Acts) Order, 1923.

Paragraphs 16 and 17.

ISB Act 1999-12-15

Schedule 4 STAMP DUTIES CONSOLIDATION ACT, 1999 Open official source

SCHEDULE 4 Consequential Amendments

SCHEDULE 4

Consequential Amendments

Section 162.

In the enactments specified in column (1) of the following Table for the words set out or referred to in column (2) there shall be substituted the words set out in the corresponding entry in column (3).

Enactment amended (1)

Words to be replaced (2)

Words to be substituted (3)

(1)

(2)

(3)

Forgery Act, 1913

section 8(2)(b)

Stamp Duties Management Act, 1891 (as amended by the Finance Act, 1989)

Part 11 of the Stamp Duties Consolidation Act, 1999

section 18(1A)

Stamp Duties Management Act, 1891 (as amended by the Finance Act, 1989)

Part 11 of the Stamp Duties Consolidation Act, 1999

Electricity (Supply) Act, 1927, section 95

section fifty-nine of the Stamp Act, 1891

section 31 of the Stamp Duties Consolidation Act, 1999

Statute of Limitations, 1957, section 60

Stamp Act, 1891

Stamp Duties Consolidation Act, 1999

Companies Act, 1963

section 58(2)

Stamp Act, 1891

Stamp Duties Consolidation Act, 1999

section 58(2)

section 12

section 20

Stock Transfer Act, 1963

section 4(3)

section 74 of the Finance (1909-10) Act, 1910

section 30 of the Stamp Duties Consolidation Act, 1999

section 4(4)

subsection (4) or (5) of section 58 of the Stamp Act, 1891

subsection (1) or (2) of section 46 of the Stamp Duties Consolidation Act, 1999

Finance Act, 1980, section 78(6)

Stamp Duties Management Act, 1891

Part 11 of the Stamp Duties Consolidation Act, 1999

Housing Finance Agency Act, 1981, section 16

section 44 of the Finance Act, 1970

section 86 of the Stamp Duties Consolidation Act, 1999

said section 44

that section 86

Postal and Telecommunications Services Act, 1983

section 5(4)(b)

Stamp Act, 1891

Stamp Duties Consolidation Act, 1999

section 69(2)

sections 4, 6, 13 and 16 to 20 of the Stamp Duties Management Act, 1891

sections 139 to 144 and 147 and 149 of the Stamp Duties Consolidation Act, 1999

section 69(3)

section 16 or 17 of the Stamp Duties Management Act, 1891

section 140 or 141 of the Stamp Duties Consolidation Act, 1999

section 69(5)

section 9 of the Stamp Act, 1891

section 10(5) of the Stamp Duties Consolidation Act, 1999

section 69(8)

section 18(2) of the Stamp Duties Management Act, 1891

section 142(2) of the Stamp Duties Consolidation Act, 1999

Finance Act, 1989

section 48(1)

Stamp Duties Management Act, 1891

Part 11 of the Stamp Duties Consolidation Act, 1999

section 48(3)

Stamp Duties Management Act, 1891

Part 11 of the Stamp Duties Consolidation Act, 1999

Building Societies Act, 1989, section 118(2)

sections 67 to 75 of the Finance Act, 1973

Part 8 of the Stamp Duties Consolidation Act, 1999

Trustee Savings Banks Act, 1989, section 64

sections 67 to 75 of the Finance Act, 1973

Part 8 of the Stamp Duties Consolidation Act, 1999

Companies Act, 1990, section 208, paragraph (c)

section 68 of the Finance Act, 1973

section 116 of the Stamp Duties Consolidation Act, 1999

section 69 of the Finance Act, 1973

section 117 of the Stamp Duties Consolidation Act, 1999

Solicitors (Amendment) Act, 1994, section 72(1)

section 24 of the Stamp Duties Management Act, 1891

section 157 of the Stamp Duties Consolidation Act, 1999

Stamp Duty (Particulars to be Delivered) Regulations, 1995 (S.I. No. 144 of 1995)

section 107 of the Finance Act, 1994 (No. 13 of 1994)

section 12 of the Stamp Duties Consolidation Act, 1999

Taxes Consolidation Act, 1997

section 487(1)(a) in paragraph (iii)(II) of the definition of “accounting profit”

section 94 of the Finance Act, 1986

section 126 of the Stamp Duties Consolidation Act, 1999

section 905(2)(c)(iii)

section 16 of the Stamp Act, 1891

section 128 of the Stamp Duties Consolidation Act, 1999

section 1002(1)(a), in the definition of “the Acts”

Stamp Act, 1891

Stamp Duties Consolidation Act, 1999

section 1089(1)

section 15 of the Stamp Act, 1891, and subsections (2) and (3) of section 69 of the Finance Act, 1973

section 14 and subsections (3) and (4) of section 117 of the Stamp Duties Consolidation Act, 1999

STAMP DUTIES CONSOLIDATION ACT, 1999

Statutory Text (4 Articles)

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